Bill > SB393

This bill amends Missouri state law to specify that all-terrain vehicles (ATVs) used for any agricultural purpose shall be considered farm machinery and equipment for the purposes of sales tax exemption. Specifically, the bill modifies the existing sales tax exemption statute to explicitly include all-terrain vehicles (defined according to section 301.010) as part of the definition of "farm machinery and equipment" that can be purchased without sales tax. This means farmers and agricultural producers can now buy ATVs for agricultural uses without paying sales tax, expanding the existing tax exemption for farm-related equipment and machinery. The modification aims to provide financial relief to farmers by reducing the cost of utility vehicles and ATVs that are used in agricultural work, recognizing these vehicles as essential tools in modern farming operations.

Agriculture and Natural Resources

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=117